RGS code WAfsRvm: book result on Land, book…

The short answer

RGS group WAfsRvm contains 11 accounts (4106005 up to and including 4106199) and belongs under 7. Depreciation and amortisation of intangible and tangible fixed assets in the Dutch annual accounts. The normal balance is credit.

Updated 30 October 2026

Key facts

The accounts in RGS group WAfsRvm

WAfsRvm in RGS 3.8 includes, among others, Book result on Land, book result on tangible fixed assets and Book result on Business premises, book result on tangible fixed assets. All 11 accounts are listed below with number, full code, normal balance and scheme option.

How this group ends up in the profit and loss account

Jaarrekening.io assigns WAfsRvm by default to the item 7. Depreciation and amortisation of intangible and tangible fixed assets. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Depreciation and amortisation of intangible and tangible fixed assets (WAfs).

Posting to these accounts

Of the 11 accounts in WAfsRvm, 0 normally have a debit balance and 11 a credit balance. Per scheme option: 11× Basic, 11× EZ/VOF option, 6× ZZP. An entry on the other side reduces the balance.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

• RGS 3.8 final version, referentiegrootboekschema.nl

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